Mzdový systém ve společnosti Severomoravské vodovody a kanalizace Ostrava a. s.

Abstract

Remuneration is one of the most important topics, both from the point of view of companies and employees. The bachelor thesis deals with payroll system at company Severomoravské vodovody a kanalizace Ostrava a.s. The aim of the bachelor thesis is to penetrate the issue of wages, to understand the basic principles of remuneration and to use this knowledge in practice.

The thesis is divided into five chapters and two parts - theoretical and analytical. The theoretical part is focused on the description and overall approach of the remuneration system. There are explained the basic concepts of wage issues along with rules on social security, health insurance and personal income tax from dependent activity. In the analytical part, the theoretical knowledge is applied. We can find there the calculation of net wage, wage compensation for temporary incapacity for work and understanding of the annual tax settlement. In the end, the company's payroll system is reviewed together with suggestions for improvement.